Spain Tax Calendar 2026
April 2026
Monday, 20 April · Companies paying salaries or professional fees
Monday, 20 April · Lessees of premises
Monday, 20 April · Self-employed under direct estimation
Monday, 20 April · Companies and self-employed (general regime)
June 2026
Thursday, 25 June · Filers with tax due and direct debit
Direct debit deadline. General filing until 30/06
Tuesday, 30 June · All income tax filers
July 2026
Monday, 20 July · Companies paying salaries or professional fees
Monday, 20 July · Lessees of premises
Monday, 20 July · Self-employed under direct estimation
Monday, 20 July · Companies and self-employed (general regime)
October 2026
Tuesday, 20 October · Companies paying salaries or professional fees
Tuesday, 20 October · Lessees of premises
Tuesday, 20 October · Self-employed under direct estimation
Tuesday, 20 October · Companies and self-employed (general regime)
November 2026
Friday, 20 November · Companies with turnover > €6M
Recent past deadlines
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Try Lexiel freeNotice: Indicative deadlines for 2026. If the last day falls on a Saturday, Sunday or national holiday, the deadline is extended to the next working day (Art. 30.2 LGT). Some forms have different deadlines for direct debit. Always verify at the AEAT electronic office (sede.agenciatributaria.gob.es).
Quick model reference
M100 (IRPF anual): Annual income tax return. Campaign April-June. Mandatory if income >EUR 22,000 (1 payer) or >EUR 15,000 (multiple payers).
M303 (IVA trimestral): VAT self-assessment. Q1 until Apr 20, Q2 until Jul 20, Q3 until Oct 20, Q4 until Jan 30.
M130 (IRPF fraccionado): Self-employed advance income tax (direct assessment). Same dates as M303. Base: cumulative profit x 20% minus previous payments.
M111/M115 (Retenciones): Withholding on employment income (M111) and commercial leases (M115). Monthly or quarterly filing.
M347 (Operaciones con terceros): Annual declaration. Operations >EUR 3,005.06 with the same client/supplier. Deadline: February of following year.
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